中小板上市公司财务失败预警指标的建立
中小板上市公司财务失败预警指标的建立(10000字)
摘 要：本文选取中小板上市公司80家为样本公司，其中50家公司为建模样本，从样本公司的众多的财务指标中选取15个，然后通过SPSS17.0，先后采用相关性分析和单变量T检验进行指标的筛选，最后留下7个财务指标，并由其构建出Logistic回归模型，再以所留的30家样本公司及其所筛选的财务指标为基，进行实证分析和验证，从而确定所选的财务指标具有财务失败预警作用，构建起一套财务失败预警指标体系。
关键字：中小板上市公司财务失败；预警指标；Logistic回归模型；
Small Plates Listed the Establishment of Early Warning Indicators of Financial Failure
Abstract: This small board selected a sample of 80 listed companies, of which 50 companies for the modeling sample, the sample companies from many of the 15 selected financial indicators, and then SPSS17.0, has used correlation analysis and univariate T test for target selection, the last to leave seven financial indicators, constructed by the Logistic regression model, then the remaining 30 samples screened by the Company and its financial indicators-based, empirical analysis and validation to determine the selected financial indicators with the role of the financial failure of early warning, built up a system of early warning indicators of financial failure.
Keyword:Small Board Listed Company Financial Failure；Early Warning Indicators ；Logistic regression model；
目 录
摘要 1
关键字 1
一、选题研究意义 1
二、国内外研究现状 2
（一）国外研究现状 2
（二）国内研究现状 3
（三）研究述评 4
三、样本的选取 5
四、自变量的选取 6
五、实证分析 8
（一）假设前提 8
（二）相关性分析 8
（三）单变量T检验 10
（四）模型的建立 12
（五）模型检验 13
六、结论 16
参考文献 16
致 谢 17
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